Revenues · Intergovernmental Program Revenue
3758 Successor Agency and Housing Authority Payments
ProposedSince 2027.03
- What it is
- Payments from successor agencies and housing authorities under an agreement or for services, such as a housing authority's reimbursement for staff or a loan repayment.
- Accounting standard
- Redevelopment Property Tax Trust Fund distributions are property taxes even when the ledger calls them aid from the successor agency.
- Examples
- A housing authority's reimbursement for county staff.
- Do not use for
- Pass-through payments (3007) and residual distributions (3008) from the Redevelopment Property Tax Trust Fund.
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 21 R18 Other County GrantsGENREV_OTHER_CO_GRANT General column when the function is 0000, Functional column otherwise. Same as 3220. |
| Government-wide ledger (980) | Not reported. Government-wide revenues and expenses are not reported; the FTR uses fund-basis activity. |
| Enterprise funds (water example) | Form 12 R55 Intergovernmental CountyINTERGOV_COUNTY Same as 3220. |
| Internal service funds | Form 03 R15 Other Nonoperating RevenuesOTHR_NONOP_REV Same as 3220. |
| Fiduciary funds (pension trust example) | Form 30.5 R17 Other AdditionsPEN_ADDITIONS_OTHR Column for the trust or custodial fund type. Same as 3220. |
Enterprise placement is shown for a water fund; other enterprise funds use the same line on their own form. Check any combination in the FTR finder.